N.Y. Penal Law § 176.30: Insurance fraud in the first degree

§ 176.30 Insurance fraud in the first degree.

A person is guilty of insurance fraud in the first degree when he

commits a fraudulent insurance act and thereby wrongfully takes, obtains

or withholds, or attempts to wrongfully take, obtain or withhold

property with a value in excess of one million dollars.

Insurance fraud in the first degree is a class B felony.